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MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION No. 126/2022

New Delhi, the 30th November 2022

(INCOME TAX)

S.O.5555(E).—In exercise of the powers conferred by clause (39) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following as the international sporting event, persons, and specified income for the purposes of the said clause namely: –

(a) Federation Internationale  de Football  Association  Under-17 Women’s World Cup, 2022 as the international sporting event;

(b) The Federation Internationale de Football Association, as the person;

(c) income arising from the receipts from National supporters namely;  Hero  Motocorp  Ltd.,  the Department of Tourism, Government of Odisha, the National Thermal Power Corporation Limited, and the  Power Grid Corporation of India  Limited -rupees twelve crores and fifty lakhs only (Rs. 12,50,00,000/-)as specified income arising to  Federation International de Football  Association, from organizing the  Federation Internationale de Football  Association,  Under-17  Women’s Football World Cup, 2022 in India.

[Notification No. 126/2022/F. No. 200/8/2022-ITA-I]

SOURABH JAIN, Under Secy